Honduras Updates System to Reflect Extended Tax Incentives for Temporary Import Regime

By Bufete Mejia & Asociados

The Honduran Customs Administration has implemented a system update to ensure that companies benefiting from the Temporary Import Regime (Régimen de Importación Temporal, RIT) can continue accessing their tax incentives without interruption.

The measure allows authorities to properly record and apply the extended validity periods of tax incentive resolutions granted under the regime. It applies in particular to companies whose benefits expired on December 31, 2025, or are due to expire in 2026.

This update follows the approval of Decree No. 2-2026, which extends RIT tax incentives for an additional five fiscal years. By aligning administrative records with this legal extension, the government seeks to avoid situations where companies might lose access to benefits due to outdated system information rather than legal ineligibility.

In practical terms, the change ensures continuity: eligible companies will be able to keep operating under the regime and receiving tax exemptions without facing administrative delays or inconsistencies.

The Temporary Import Regime is a key tool in Honduras’ investment and trade policy. It allows companies—particularly those focused on exports—to import raw materials, inputs, and equipment duty-free, as long as these are used in production processes and the resulting goods are later exported.